The adjudicating authority has erred in passing the impugned order by not confiscating the goods and conveyance or not imposing fine in lieu of confiscation under Section 130 of the Act.
Confiscation of goods— The issue involved in the instant matter is that the appellant department is now contesting that since the respondent failed to deposit the amount of tax and penalties as proposed in FORM GST MOV-07 within the stipulated time of seven days as prescribed under Section 129(6) of the CGST Act, 2017. Thus, as per Section 129(6) of the Act, the goods detained or seized, are liable to confiscation under Section 130 of the Act.
Held that— In the present case, the respondent failed to deposit the duty and penalty within seven days accordingly, the adjudicating authority was required to take the action under Section 130 of the Act. In view of the above discussion and as per legal provisions, I find that the adjudicating authority has erred in passing the impugned order by not confiscating the goods and conveyance or not imposing fine in lieu of confiscation under Section 130 of the Act. Therefore, I allow the appeal of the department to that extent.
The adjudicating authority has erred in passing the impugned order by not confiscating the goods and conveyance or not imposing fine in lieu of confiscation under Section 130 of the Act.
Confiscation of goods— The issue involved in the instant matter is that the appellant department is now contesting that since the respondent failed to deposit the amount of tax and penalties as proposed in FORM GST MOV-07 within the stipulated time of seven days as prescribed under Section 129(6) of the CGST Act, 2017. Thus, as per Section 129(6) of the Act, the goods detained or seized, are liable to confiscation under Section 130 of the Act.
Held that— In the present case, the respondent failed to deposit the duty and penalty within seven days accordingly, the adjudicating authority was required to take the action under Section 130 of the Act. In view of the above discussion and as per legal provisions, I find that the adjudicating authority has erred in passing the impugned order by not confiscating the goods and conveyance or not imposing fine in lieu of confiscation under Section 130 of the Act. Therefore, I allow the appeal of the department to that extent.